AN ACT TO EXEMPT FROM INCOME AND GROSS INCOME TAX THE COMPENSATION OF PERSONS IN THE ARMED FORCES OF THE UNITED STATES OR THE MERCHANT MARINE OF THE UNITED STATES OR SERVING IN THE AMERICAN RED CROSS, THE SOCIETY OF FRIENDS, THE WOMEN AIR FORCE SERVICE PILOTS OR THE UNITED SERVICE ORGANIZATIONS AND ATTACHED TO AND SERVING WITH THE ARMED FORCES OF THE UNITED STATES UP TO THE FIRST THREE THOUSAND DOLLARS ($3,000.00) IN CERTAIN TAXABLE YEARS.

Be it enacted by the Senate and House of Representatives of the State of Delaware in General Assembly met:

Section 1. That for the purpose of taxation in respect of the income tax or war emergency tax on gross incomes the compensation of a taxable received for service in the Armed Forces of the United States, including mustering-out pay, or for service in The Merchant Marine of the United States, or for serving in The American Red Cross, The Society of Friends, The Women Air Force Service Pilots or the United Service Organizations attached to and serving with the Armed Forces of the United States, up to the first Three Thousand Dollars ($3,000.00) of the amount of such compensation, including mustering-out pay, shall be exempt from the provisions of Article 12, Chapter 6, Revised Code of Delaware 1935, as amended, relating to the income tax and from the provisions of Article 26, Chapter 6, Revised Code of Delaware 1935, as amended, relating to the war emergency tax on gross incomes, being Chapter 7, Volume 44, Laws of Delaware 1943.

Section 2. The provisions of this act shall be effective for each of the taxable calendar years 1942, 1943 and 1944 and for each taxable calendar year thereafter for the duration of the war and the State Tax Department is hereby directed to refund any tax paid upon the income of any taxable for each of the taxable years 1942, 1943 and 1944 to the extent to which said tax or taxes have been paid upon compensation, including mustering-out pay, as hereinbefore exempted upon receipt of a claim properly executed by a taxable evidencing over-payment of tax.

Section 3. All acts or parts of acts inconsistent with the provisions of this Act are hereby repealed to the extent of such inconsistency only.